The Following Information Is Available from the Records of Diamond

The following information is available from the records of Diamond Cut, Inc.: $$\begin{array} { l c } \text { Direct Materials-Assembly Department } & \$ 10,000 \\\text { Direct Materials-Finishing Department } & 15,000 \\\text { Direct Labor-Assembly Department } & 11,000 \\\text { Direct Labor-Finishing Department } & 20,000 \\\text { Applied Overhead-Assembly Department } & 11,000 \\\text { Applied Overhead-Finishing Department } & 20,000 \\\text { Actual Overhead-Assembly Department } & 12,500 \\\text { Actual Overhead-Finishing Department } & 17,500\end{array}$$ What are the "total costs to account for" in the Assembly Department?

A) $32,000
B) $44,500
C) $21,000
D) $10,000